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All Journal Indonesian Journal of Law and Economics Review
Revany Putria Hevi
Politeknik Negeri Lampung
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Whistleblowing System Emerges as Significant Predictor of Village Fund Fraud Prevention: Sistem Pelaporan Pelanggaran Muncul sebagai Prediktor Penting dalam Pencegahan Penipuan Dana Desa Revany Putria Hevi; Depita Anggraini; Indriyani Indriyani; Umarudin Kurniawan
Indonesian Journal of Law and Economics Review Vol. 21 No. 4 (2026): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i4.1662

Abstract

General Background: Transparent village fund management is essential to prevent fraud. Specific Background: Fraud prevention may relate to internal control, apparatus competence, individual morality, and whistleblowing mechanisms. Knowledge Gap: Previous findings are inconsistent, and these determinants have rarely been examined simultaneously. Aims: This study examines these four factors using 64 purposively selected respondents and PLS-SEM with SmartPLS. Results: Internal control, apparatus competence, and individual morality were not significant, whereas the Whistleblowing System had a positive and significant relationship with fraud prevention (β = 0.43, t = 3.35, p < 0.01). Novelty: The study integrates four determinants in one PLS-SEM model. Implications: Strengthening reporting channels, follow-up mechanisms, and whistleblower protection can support fraud prevention in village fund management. Highlights: Reporting mechanisms recorded the strongest coefficient at 0.43 with statistical significance. Internal controls showed β = 0.17 but did not reach the required significance threshold. Staff capability and personal morality were also unsupported as individual determinants. Keywords: Civil Service Competence, Individual Morality, Whistleblowing System, Village Funds.
Co-Authors Depita anggraini Indriyani Indriyani Umarudin Kurniawan